2026 assessment
$351K
OPA value, not a listing price
Commercial property report
138-40 Market St
Research this property with Analyst →1 story1,641 sqftCMX3built 1960
Property at a glanceCommercial
Jph Market Street Associa
2027 published assessment
$354K
Future roll, not the current tax bill
Location
100 block of Market St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $354,200. It is not yet the billed-year tax basis.
- OPA assessment · 2016$420K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$420K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$513K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$312K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$312K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$312K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$312K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$341K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$341K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$351K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$351K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$354K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Deed / sale · 2014Deed / sale $207KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- L&I violation · 2014-03-11VIOL NONE FOUNDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2014-03-11BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- L&I violation · 2014-10-18FIRE EXTING-INSTALL TYPE KA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2014-10-18CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2018-05-24OBTAIN LIC INDICATED (Obtain the license identified in the notice)The shorthand does not identify the license type; open the case notice for that detail.How L&I violations and orders work ↗
- L&I violation · 2018-05-24RENEW LIC INDICATEDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2018-05-24SPECIAL ASSEMBLY OCC LOA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2018-05-24BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- L&I violation · 2019-01-18OBTAIN LIC INDICATED (Obtain the license identified in the notice)The shorthand does not identify the license type; open the case notice for that detail.How L&I violations and orders work ↗
- L&I violation · 2019-01-18SPECIAL ASSEMBLY OCC LOA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2019-01-18BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2014-11-25CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2019-03-30BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2020-09-30L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2020-06-20CONTINENTAL RESTAURANT PARTNERS LP: Sidewalk Cafe (Temporary) L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2023-03-01CONTINENTAL RESTAURANT PARTNERS LP: Sidewalk Cafe (Temporary) L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2019-06-20CONTINENTAL RESTUARANT PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2019-06-20CONTINENTAL RESTUARANT PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2016-10-07CONTINENTAL REST PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2017-10-08CONTINENTAL REST PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2015-04-23CONTINENTAL RESTAURANT PARTNERS LP: Food Preparing and Serving (30+ SEATS) business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2023-06-29CONTINENTAL RESTAURANT PARTNERS LP: Food Preparing and Serving (30+ SEATS) business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2012-10-03CONTINENTAL REST PARTNERS LP: Dumpster License - Private Property L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2005-02-11CONTINENTAL RESTUARANT PARTNERS LP: Sidewalk Cafe business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2022-08-29CONTINENTAL RESTUARANT PARTNERS LP: Sidewalk Cafe business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-05-27CONTINENTAL RESTAURANT GROUP: Food Preparing and Serving (30+ SEATS) business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2015-06-29CONTINENTAL RESTAURANT GROUP: Food Preparing and Serving (30+ SEATS) business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
Property assessmentAssessmentDeed / saleL&I violationInspectionLicense
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record28 events · exact dates, newest first
- LicenseCONTINENTAL RESTAURANT PARTNERS LP: Food Preparing and Serving (30+ SEATS) business license marked inactive
- LicenseCONTINENTAL RESTAURANT PARTNERS LP: Sidewalk Cafe (Temporary) L&I license filing marked inactive
- LicenseCONTINENTAL RESTUARANT PARTNERS LP: Sidewalk Cafe business license marked inactive
- InspectionL&I investigation
- LicenseCONTINENTAL RESTAURANT PARTNERS LP: Sidewalk Cafe (Temporary) L&I license filing initially issued
- LicenseCONTINENTAL RESTUARANT PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing initially issued
- LicenseCONTINENTAL RESTUARANT PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing marked inactive
- InspectionBC INSP (likely: building-code inspection)
- L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
- L&I violationSPECIAL ASSEMBLY OCC LO
- InspectionBC INSP (likely: building-code inspection)
- L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
- L&I violationRENEW LIC INDICATED
- L&I violationSPECIAL ASSEMBLY OCC LO
- InspectionBC INSP (likely: building-code inspection)
- LicenseCONTINENTAL REST PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing marked inactive
- LicenseCONTINENTAL REST PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing initially issued
- LicenseCONTINENTAL RESTAURANT GROUP: Food Preparing and Serving (30+ SEATS) business license marked inactive
- LicenseCONTINENTAL RESTAURANT PARTNERS LP: Food Preparing and Serving (30+ SEATS) business license initially issued
- InspectionCI INSP
- L&I violationFIRE EXTING-INSTALL TYPE K
- InspectionCI INSP
- L&I violationVIOL NONE FOUND
- InspectionBC INSP (likely: building-code inspection)
- Deed / saleDeed / sale $207K
- LicenseCONTINENTAL REST PARTNERS LP: Dumpster License - Private Property L&I license filing initially issued
- LicenseCONTINENTAL RESTUARANT PARTNERS LP: Sidewalk Cafe business license initially issued
- LicenseCONTINENTAL RESTAURANT GROUP: Food Preparing and Serving (30+ SEATS) business license initially issued
Verify the public record
Property tax
$4,909/year estimated property tax
2026 taxable assessment $350,700 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $354,200. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8824994002026 taxable assessment equals the full assessed value.
Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Rest'Rnt W/Bar Masonry
Owner
Jph Market Street Associa
$ / sq ft
$216
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
1,641 sqft
Lot size
1,641 sqft
Stories
1
Built
1960
Zoning
CMX3
Recorded owner
Who's behind it
Jph Market Street Associa · corporate / LLC owner
• Tax bills mail to 73 Chestnut Rd, Paoli PA, 19301 — outside Philadelphia
Block context
100 block of Market St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 134-36 Market St · 132 Market St
L&I license dates · data through Jul 24, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
CONTINENTAL RESTAURANT PARTNERS LPInactive
Food Preparing and Serving (30+ SEATS) · Initial issue date Apr 23, 2015 · Terminal license date Jun 29, 2023
CONTINENTAL RESTUARANT PARTNERS LPInactive
Sidewalk Cafe · Initial issue date Feb 11, 2005 · Terminal license date Aug 29, 2022
CONTINENTAL RESTAURANT GROUPInactive
Food Preparing and Serving (30+ SEATS) · Initial issue date May 27, 2004 · Terminal license date Jun 29, 2015
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 28 dated rows
- License terminal eventCONTINENTAL RESTAURANT PARTNERS LP: Food Preparing and Serving (30+ SEATS) business license marked inactive
License 662067 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventCONTINENTAL RESTAURANT PARTNERS LP: Sidewalk Cafe (Temporary) L&I license filing marked inactive
License 844065 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventCONTINENTAL RESTUARANT PARTNERS LP: Sidewalk Cafe business license marked inactive
License 305858 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationL&I investigation
Case 672630 · PASSED
The cited inspection visit was marked passed.
- License issue eventCONTINENTAL RESTAURANT PARTNERS LP: Sidewalk Cafe (Temporary) L&I license filing initially issued
License 844065 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventCONTINENTAL RESTUARANT PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing initially issued
License 816111 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventCONTINENTAL RESTUARANT PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing marked inactive
License 816111 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationBC INSP (likely: building-code inspection)
Case 636647 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
Case 672630 · Violation 211958967 · Code LO-1 · COMPLIED
The shorthand does not identify the license type; open the case notice for that detail. Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationSPECIAL ASSEMBLY OCC LO
Case 672630 · Violation 211958966 · Code 09-703.1/1 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 672630 · FAILED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
Case 636647 · Violation 4692034 · Code LO-1 · COMPLIED
The shorthand does not identify the license type; open the case notice for that detail. City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationRENEW LIC INDICATED
Case 636647 · Violation 4692035 · Code LR-1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationSPECIAL ASSEMBLY OCC LO
Case 636647 · Violation 4692033 · Code 09-703.1/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 636647 · FAILED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License terminal eventCONTINENTAL REST PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing marked inactive
License 753605 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventCONTINENTAL REST PARTNERS LP: Food Estab, Retail Non-Permanent Location (Event) L&I license filing initially issued
License 753605 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventCONTINENTAL RESTAURANT GROUP: Food Preparing and Serving (30+ SEATS) business license marked inactive
License 209438 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventCONTINENTAL RESTAURANT PARTNERS LP: Food Preparing and Serving (30+ SEATS) business license initially issued
License 662067 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationCI INSP
Case 457348 · PASSED
The cited inspection visit was marked passed.
- ViolationFIRE EXTING-INSTALL TYPE K
Case 457348 · Violation 3363605 · Code FC-904.11/5 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 457348 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationVIOL NONE FOUND
Case 422695 · Violation 3115706 · Code A-000.0/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 422695 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- Recorded transfer$207K transfer
2014
- License issue eventCONTINENTAL REST PARTNERS LP: Dumpster License - Private Property L&I license filing initially issued
License 574934 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventCONTINENTAL RESTUARANT PARTNERS LP: Sidewalk Cafe business license initially issued
License 305858 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventCONTINENTAL RESTAURANT GROUP: Food Preparing and Serving (30+ SEATS) business license initially issued
License 209438 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 25, 2026, 2:31 PM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)